2014-02-11T11:30:45-06:00 2013-06-30 043108635 LEONARD MULHERIN & GREENE PC 625 GROVE STREET BRAINTREE MA 02184 990 2012-07-01 042240919 RIVERVIEW SCHOOL INC RIVE 5088880489 551 ROUTE 6A EAST SANDWICH MA 02537 JAMES SHALLCROSS 5088880489 2014-02-07 1 STEPHEN M SNOW P00641289 7813564800 2012 2015-11-30 17:44:51Z MAUREEN BRENNER 551 ROUTE 6A EAST SANDWICH MA 02537 17665829 0 X WWW.RIVERVIEWSCHOOL.ORG X 1958 MA RIVERVIEW SCHOOL, AN INDEPENDENT COEDUCATIONAL BOARDING/DAY SCHOOL, PROVIDES A CARING COMMUNITY FOR ADOLESCENTS AND YOUNG ADULTS WITH COMPLEX LANGUAGE, LEARNING AND COGNITIVE DISABILITIES. THE SCHOOL IS COMMITTED TO DEVELOPING STUDENT COMPETENCE AND CONFIDENCE IN ACADEMIC, SOCIAL AND INDEPENDENT LIVING SKILLS. 22 22 426 122 0 0 1272889 1831568 14789915 15535617 125326 135163 121353 90203 16309483 17592551 317069 250000 0 0 10652688 11359684 0 0 521868 5338521 5293163 16308278 16902847 1205 689704 35797547 36555619 5155949 4484971 30641598 32070648 X RIVERVIEW SCHOOL, AN INDEPENDENT COEDUCATIONAL BOARDING/DAY SCHOOL, PROVIDES A CARING COMMUNITY FOR ADOLESCENTS AND YOUNG ADULTS WITH COMPLEX LANGUAGE, LEARNING AND COGNITIVE DISABILITIES. THE SCHOOL IS COMMITTED TO DEVELOPING STUDENT COMPETENCE AND CONFIDENCE IN ACADEMIC, SOCIAL AND INDEPENDENT LIVING SKILLS. 0 0 13973522 250000 14658241 RESIDENTIAL/DAY TREATMENT AND EDUCATION OF LEARNING DISABLED ADOLESCENTS AND ADULTS (213 INDIVIDUALS SERVED IN FISCAL YEAR 2013). 70302 62948 RESIDENTIAL AND WORK EXPERIENCE FOR LEARNING DISABLED ADULTS (4 INDIVIDUALS SERVED IN FISCAL YEAR 2013). 896021 927634 RESIDENTIAL/DAY SUMMER PROGRAM FOR LEARNING DISABLED ADOLESCENTS AND ADULTS (128 INDIVIDUALS SERVED IN FISCAL YEAR 2013). 14939845 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 70 0 426 1 0 0 0 0 0 1 1 0 0 0 0 X 22 22 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X RICHARD DALRYMPLE BUSINESS MANAGER 5088880489 551 ROUTE 6A EAST SANDWICH MA 02537 JANICE JAMES 1.00 X X 0 0 0 DEBORAH COWAN 1.00 X X 0 0 0 JAMES SHALLCROSS 1.00 X X 0 0 0 KATHLEEN YAZBAK 1.00 X X 0 0 0 PATRICIA BAUER 1.00 X 0 0 0 FRANK BELL 1.00 X 0 0 0 CHRISTIAN DE VOS 1.00 X 0 0 0 THOMAS EVANS 1.00 X 0 0 0 ROBIN GOLAND 1.00 X 0 0 0 JUSTIN GRAY 1.00 X 0 0 0 RALPH JAMES 1.00 X 0 0 0 EDWARD MULLER 1.00 X 0 0 0 NANCY POSES 1.00 X 0 0 0 STUART ANNE RANDLE 1.00 X 0 0 0 CHRISTIANNE RICCHI 1.00 X 0 0 0 JANIE ROGOFF 1.00 X 0 0 0 RICHARD ROGOFF 1.00 X 0 0 0 CYNTHIA SIMON 1.00 X 0 0 0 WALTER SMITH 1.00 X 0 0 0 JANE TALBOT 1.00 X 0 0 0 CHRISTOPHER TOLK 1.00 X 0 0 0 MICHAEL TORPEY 1.00 X 0 0 0 MAUREEN BRENNER 40.00 X 224552 0 44706 RICHARD DALRYMPLE 40.00 X 121625 0 23058 GEORGE SWOPE 40.00 X 102304 0 17116 STEPHEN GRINSELL 40.00 X 101186 0 22047 549667 0 106927 4 0 1 0 SAGE DINING SERVICES 1402 YORK ROAD SUITE 100 LUTHERVILLE MD 21093 FOOD SERVICE 717248 1 506375 1325193 1831568 TUITION AND PROGRAM FEES 624310 15365155 15365155 REVENUE FROM COMMERCIAL ACTIVITIE 624310 170462 170462 15535617 135163 135163 50275 506375 73278 -23003 -23003 OTHER 900099 113206 113206 113206 17592551 15648823 0 112160 250000 250000 466217 466217 8289684 7629427 410165 250092 326183 289212 27685 9286 1536773 1438817 51761 46195 740827 659159 60867 20801 20880 20880 34531 34531 10000 10000 832629 807240 18268 7121 133902 113976 18595 1331 1306121 1247242 42056 16823 PROGRAM MEALS 898879 898879 PROGRAM ACTIVITIES 721405 721405 OTHER PROG./ADMIN. EXP. 709158 271385 268347 169426 PROG. CLIENT PERS. ALLO 304283 304283 321375 298820 21762 793 16902847 14939845 1441134 521868 106518 178430 1298880 2510768 1577770 1129341 480308 344787 98205 97470 39140258 13533733 26604999 25606525 5347361 6414931 283506 273367 35797547 36555619 589299 637245 1451121 1750010 21378 14351 3094151 2083365 5155949 4484971 X 27641753 29347379 2016210 1739634 983635 983635 30641598 32070648 35797547 36555619 689704 739346 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 5347361 365276 856255 -132289 -21672 6414931 5084721 250000 31229 -18589 5347361 4238506 864078 -17863 5084721 3559366 179414 514932 -15206 4238506 4299308 22500 -749753 -12689 3559366 0.76070 0.15330 0.08600 0 0 1081969 1081969 36035150 11685519 24349631 1432739 1382527 50212 590400 465687 124713 25606525 X 18405175 739346 73278 812624 17592551 0 17592551 16976125 73278 73278 16902847 0 16902847 PART IV, LINE 2B: THE ORGANIZATION HOLDS CUSTODIAL FUNDS ON BEHALF OF THEIR CLIENTS. THESE FUNDS ARE HELD FOR THE CLIENTS' INDIVIDUAL PERSONAL NEEDS. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE MAINTAINED TO FURTHER ENHANCE THE MISSION OF THE ORGANIZATION AND PROVIDE LONG-TERM STABILITY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE BECAUSE IT IS AN ORGANIZATION AS DESCRIBED IN SECTIONS 509(A)(1) AND 170(B)(1)(A)(II) OF THE CODE AS AN EDUCATIONAL ORGANIZATION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED THE TAX POSITIONS TAKEN AND CONCLUDED THAT, AS OF JUNE 30, 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 73,278. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 73,278. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THROUGH ADVERTISEMENTS IN TRADE PUBLICATIONS, SCHOOL ASSOCIATIONS, AND NATIONAL ACCREDITATION BOOKLETS AND MATERIALS. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 RIVERVIEW SCHOOL, INC. IS A PRIVATE RESIDENTIAL/DAY SCHOOL APPROVED BY THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION AND RECEIVES FUNDING FROM VARIOUS STATE AGENCIES AND CITIES AND TOWNS BOTH WITHIN AND OUTSIDE MASSACHUSETTS. YEAR END BENEFIT/GALA 556650 506375 50275 73278 556650 506375 50275 73278 73278 -23003 1 FINANCIAL AID 23 250000 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: FINANCIAL AID IS AVAILABLE TO FAMILIES WITH A DEMONSTRTATED FINANCIAL NEED. X X X 0 0 0 0 0 0 0 0 0 MAUREEN BRENNER 224552 0 0 0 0 0 31138 0 13568 0 269258 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 TRUSTEES EDWARD MULLER AND PATRICIA BAUER ARE MARRIED. TRUSTEES RALPH JAMES AND JANICE JAMES ARE MARRIED. TRUSTEES STUART RANDLE AND ANNE RANDLE ARE MARRIED. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION'S HEAD OF SCHOOL, BUSINESS MANAGER AND FINANCE COMMITTEE REVIEW A DRAFT OF THE FORM 990, WHICH IS PREPARED BY THE ORGANIZATION'S INDEPENDENT ACCOUNTANTS. ANY RESULTANT COMMENTS AND CHANGES ARE INCORPORATED INTO THE FORM BY THE INDEPENDENT ACCOUNTANTS. A FINAL VERSION OF THE FORM 990 IS THEN PROVIDED TO EACH MEMBER OF THE BOARD OF TRUSTEES PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS AND TRUSTEES OF THE ORGANIZATION ARE REQUIRED TO FILE A STATEMENT ON AN ANNUAL BASIS DISCLOSING ANY POTENTIAL INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THESE STATEMENTS ARE COMPLETED AT THE BEGINNING OF EACH FISCAL YEAR AND ARE EVALUATED BY THE OFFICERS OF THE ORGANIZATION. INDIVIDUALS WITH POTENTIAL CONFLICTS OF INTEREST ARE PROHIBITED FROM PARTICIPATING IN ANY DELIBERATIONS OR DECISIONS THAT MAY BE EFFECTED BY A POTENTIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE HEAD OF SCHOOL IS REVIEWED ON AN ANNUAL BASIS IN CONNECTION WITH THE ORGANIZATION'S BUDGETING PROCESS. THE BOARD OF TRUSTEES, WITH THE SUPPORT OF AN INDEPENDENT COMPENSATION CONSULTANT, REVIEWS AND APPROVES THE COMPENSATION OF THE HEAD OF SCHOOL USING DATA FOR COMPARABLE ORGANIZATIONS. SUCH DELIBERATIONS AND DECISIONS ARE RECORDED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC VIA THE WEBSITES OF CERTAIN STATE REGULATORY AGENCIES AS WELL AS UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST.